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Board of Tax Appeals seeks $29,200 to raise per diem from $300 to $400; director says board works up to 80 days
Summary
The Board of Tax Appeals requested $29,200 in ongoing general fund authority to raise board member per diems from $300 to $400 per day; director Cindy Pollock and analysts described workload, caseload averages and statutory authority.
Christopher LaHoset, a budget and policy analyst with the Legislative Services Office, and Cindy Pollock, director of the Board of Tax Appeals, briefed JFAC on the agency’s FY2026 enhancement request to increase the per diem for the three board members from $300 to $400 per day.
LaHoset said the request totals $29,200 in ongoing general fund for personnel costs tied to the per diem change and noted the per diem increase would require legislation to amend Idaho Code section 63-3804. “The 3 board members act as administrative law judges who preside over public tax appeals hearings across the state,” LaHoset said, and the agency…
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